The Texas Property Tax Code, Section 6.052, requires the Board of Directors for an appraisal district in counties with populations greater than 120,000 to appoint a Taxpayer Liaison Officer to serve at the pleasure of the board. The primary role of the Taxpayer Liaison Officer is to resolve disputes arising from issues that cannot be protested under Section 41.41. The Taxpayer Liaison Officer is also responsible for receiving and compiling a list of comments, complaints and suggestions related to the fairness and efficiency of the Appraisal Review Board (ARB). Communication with the Taxpayer Liaison Officer should be done in writing as set forth in policy of the GCAD Board of Directors. A status report is given of all filed comments, suggestions and complaints at each Public Meeting held by the District Board of Directors.
Each year, by December 31st, the Taxpayer Liaison Officer must forward all comments, complaints and suggestions to the Texas Comptroller outside of the information received on the electronic ARB Survey submitted directly to the Texas Comptroller.
The Texas Property Tax Code, Section 5.103(b) identifies the specific types of issues that can be addressed by the Taxpayer Liaison Officer:
(1) the statutory duties of an Appraisal Review Board
(2) the process of conducting a hearing
(3) the scheduling of hearings
(4) the postponement of hearings
(5) the notices required under this title
(6) the determination of good cause under Section 41.44(b)
(7) the determination of good cause under Sections 41.45(e) and (e-1)
(8) a party’s right to offer evidence and argument
(9) a party’s right to examine or cross-examine witnesses or other parties
(10) a party’s right to appear by an agent
(11) the prohibition of an Appraisal Review Board’s consideration of information not provided at a hearing
(12) ex-parte and other prohibited communications
(13) the exclusion of evidence at a hearing as required by Section 41.67(d)
(14) the postponement of a hearing as required by Section 41:66(h)
(15) conflicts of interest
(16) the process for the administration of applications for membership on an Appraisal Review Board
(17) any other matter related to fair and efficient Appraisal Review Board hearings
DUTIES OF THE TAXPAYER LIAISON OFFICER:
Here are the duties of the Taxpayer Liaison Officer as described in Section 6.052 of the Property Tax Code:
- Provide information to the public to understand the appraisal process; protest procedures; procedure for filing comments, complaints, and suggestions, or a request for limited binding arbitrations
- Resolving written complaints filed by a property owner by referring the property owner to review appropriate information or to the appropriate employee of the District or member of the Appraisal Review Board; meet with the parties of the dispute to facilitate an informal resolution; assist the property owner with filing a limited binding arbitration; recommend an appropriate course of action to the Chief Appraiser, District Board of Directors, Appraisal Review Board, or the property owner or the owner’s agent
- Dismiss complaints related to the appraised value of property or the appraisal methodology used in appraising the property; repetitive or that fails to state a legitimate concern
- Refer property owners to the appropriate party when complaints involve the assessment or collection of tax
- Provide notification of complaint resolution to the property owner no later than the 90th day after the date the complaint was filed
- Complete training and coursework established by the Texas Comptroller for taxpayer liaison education as well as the education of appraisal review board members by the first anniversary date of appointment and again in each even-numbered year after the first anniversary
- Report to the District Board of Directors at each public meeting on the status of all comments, complaints and suggestions filed with the Taxpayer Liaison Officer and any complaints filed with the Appraisal Review Board
- Assist the District Board of Directors in the selection of Appraisal Review Board members and perform other duties as requested
FILING A COMPLAINT
The following steps should be taken to file a complaint with the Taxpayer Liaison Officer:
- Complaints to the Taxpayer Liaison Officer must be in writing on paper or email submission. The complaint should adequately describe the situation, the person(s) involved, and the action(s) the complainant would like the Board of Directors to take concerning the complaint.
- The TLO will research each complaint for all possible remedies. Complaints that can be resolved will be reported in the TLO Status Update Report at the next scheduled District Board of Director’s Public Meeting. For complaints unable to be resolved with the TLO and property owner, it will be an action item on the agenda for the next regular scheduled public meeting. These action items must provide adequate time to notify all involved parties and compliance with the Open Meetings Act.
- Complaints involved District employees, including the Chief Appraiser, will also require time to notify involved parties. A written response from the involved District personnel will be required and presented with the complaint at the next regular scheduled meeting of the District Board of Directors.
While a complaint is under investigation, the TLO will report on the status of the complaint to both the complainant and the Board of Directors at their monthly meetings until the complaint is resolved and presented to the Board of Directors.
Important Facts:
- PLEASE REMEMBER, THE BOARD OF DIRECTORS DOES NOT PARTICIPATE IN THE APPRAISAL PROCESS.
- IF YOU HAVE A COMPLAINT CONCERNING THE APPRAISAL OF YOUR PROPERTY, THIS MATTER DOES NOT FALL UNDER THE JURISDICTION OF THE BOARD OF DIRECTORS.
- PROPERTY VALUATION AND EXEMPTION CONCERNS MUST BE PROTESTED TO THE ARB (APPRAISAL REVIEW BOARD)
REVIEWING & RESPONDING TO COMPLAINTS
The Board of Directors will consider written complaints about the policies and procedures of the Appraisal District, the Appraisal Review Board, the Board of Directors (or any specific member thereof), or any other matter within its lawful jurisdiction. However, the Board of Directors cannot consider any matter that might involve a challenge, protest, or correction before the Appraisal Review Board as set out by the Texas Property Tax Code.
Additionally, the Board of Directors has no authority to overrule the Chief Appraiser or the Appraisal Review Board’s decision on a value, correction, or protest.
Any complaints submitted should specify the nature of the complaint, the name of individual/s, board or department that is involved, dates, and contact information.
GCAD Taxpayer Liaison Officer: Norman B. Franzke
EMAIL: liaison@galvestoncad.org